SOURCE CODE DESCRIPTIONS IRP5 code 3859

Fringe benefit codes

in the electronic file IRP5 code 3859 is used for: Taxable Bursaries or scholarships to a non-disabled person – Basic Education (PAYE). Taxable Bursaries and scholarships to a non-disabled person in respect of Basic Education [grade R to 12 and NQF level 1 to 4. Code 3859 MUST only be used for foreign service income. The value of this code must be included in the value of code 3801/3851 with the 2010 to 2012 years of assessment. Valid for the 1999 to 2009 and from the 2013 years of assessment. The Foreign Service income code (IRP5 code 3859) is valid from the 2002 to 2009 and from the 2013 years of assessment.

The prescribed Length of IRP5 code 3859 in the electronic file is: N15

The abbreviations used within the description of the relevant codes mean:
• PAYE: Income is subject to the deduction of Employees’ Tax and will also be taxed when the income tax assessment for the employee is processed.
• IT: Income is not subject to the deduction of Employees’ Tax but will also be taxed when the income tax assessment for the employee is processed.
• Excl: Income is not subject to the deduction of Employees’ Tax and will also not be taxed when the Income Tax assessment for the employee is processed.
• Excl/PAYE: Depending on the circumstances described in the legislation, the income is either subject to both PAYE and Income Tax, or it is excluded from both PAYE and Income Tax